TK development investment fund (investment fund growth), under the provisions of circular no. 200/2014/TT-BTC helps enterprises with funds dedicated to investing in the project development, production, business and which does not affect financial performance. In this article Accnet will share useful information about account development investment fund to help accountants/financial managers master the way accounting is most effective.
1. Development investment fund's account?
Development investment fund's accounts 414 - used to reflect the existing situation and the volatility of the investment fund growth in the business.
This fund is appropriated from profit after tax in order to serve the investment activity development, production, business, projects to expand the scale of production of the enterprise. Purpose of account:
- Account development investment fund recorded deductions from net profit after tax to create a fund's investment growth.
- Recorded the account used from this fund to invest in fixed assets, construction projects, basic, or financial investment.
- Manage/monitor the situation to use investment and development funds to ensure funds are used effectively, for the right purpose.
Content reflection of account 414:
| External Debt | Parties Have | Balance side Has |
| The account used for investment and development, production, business. The account, reduce the investment and development fund. | Deductions for investment funds growth from net profit after tax of the business | Number of investment funds growth's existing business |
2. How accounting account development investment fund circular 200
Below is the accounting details account development investment fund (TK 414) under circular no. 200/2014/TT-BTC:
2.1. Established development investment fund from profit after tax
After determining the profit after tax, periodic business conduct established the fund as a rule, in which there is growth investment fund.
- Debt TK 421 - profit after tax has not distributed
- Have TK 414 - development investment Fund
Business A decided extract 1 billion from profit after tax to fund growth investment.
- Debt TK 421 - profit after tax has not distributed: 1,000,000,000 vietnamese dong
- Have TK 414 - development investment Fund: 1,000,000,000 vietnamese dong
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2.2. Use account funds development investment to procure fixed assets
When businesses use funds growth investment to procure fixed assets, the amount used from the fund will be recorded in fixed assets.
- Debt of TK related (211 - fixed Assets tangible 213 - fixed Assets intangible, 241 - construction in progress,...)
- Have TK 111, 112 -, Cash, bank deposits (if paid immediately)
- Have TK 331 - Must be paid by the seller (if buy-resistant)
- Have TK 414 - development investment Fund (reduction fund)
Business A use 500 million from growth investment fund for the purchase of machinery and equipment.
- Debt TK 211 - fixed Assets tangible: vnd 500,000,000
- Have TK 111, 112: vnd 500,000,000
- Have TK 414 - development investment Fund: vnd 500,000,000
2.3. Use the account development investment fund to invest in construction projects basic
Business investment in the project of construction of the amount used will be recorded in construction in progress.
- Debt TK 241 - construction in progress
- Have TK 111, 112 -, Cash, bank deposits (if paid immediately)
- Have TK 331 - Must be paid by the seller (if buy-resistant)
- Have TK 414 - development investment Fund (reduction fund)
Business A use 2 billion from qquỹ investment growth to invest in project construction.
- Debt TK 241 - construction in progress: 2.000.000.000 dong
- Have TK 111, 112: 2.000.000.000 dong
- Have TK 414 - development investment Fund: 2.000.000.000 dong
2.4. Use of funds to finance investment
Use account development investment fund to finance investment (buying stocks, bonds, capital contribution, joint venture...), the used amount will be credited to the account financial investment.
- Debt of TK related (121 - investment securities short-term, 128 - investment long term financial 221 - investment in subsidiaries, 222 - investments in associated companies, 228 - other investment)
- Have TK 111, 112 -, Cash, bank deposits (if paid immediately)
- Have TK 414 - development investment Fund (reduction fund)
Business A use 1 billion from growth investment fund to buy shares.
- Debt TK 121 - investment securities short-term: 1,000,000,000 vietnamese dong
- Have TK 111, 112: 1,000,000,000 vietnamese dong
- Have TK 414 - development investment Fund: 1,000,000,000 vietnamese dong
MUA NGAY HÔM NAY
2.5. Use the account development investment fund to contribute capital to the venture, link
Business contribution of venture capital, the link will be credited to the investment account joint venture.
- Debt TK 221 - investment in subsidiaries
- Have TK 111, 112 -, Cash, bank deposits (if paid immediately)
- Have TK 414 - development investment Fund (reduction fund)
Business A use 3 billion from investment funds growth to contribute capital to the venture.
- Debt TK 221 - investment in subsidiaries: 3.000.000.000 đồng
- Have TK 111, 112: 3.000.000.000 đồng
- Have TK 414 - development investment Fund: 3.000.000.000 đồng
Read more:
2.6. Reduce the investment and development fund of the adjustment
The item reduction account development investment fund due to internal adjustment, or the decision of the leader board.
- Debt of TK related (111, 112, 421, ...)
- Have TK 414 - development investment Fund
Business A tune up 200 million from investment funds growth according to the decision of the leader board.
- Debt TK 421 - profit after tax has not distributed: 200,000,000
- Have TK 414 - development investment Fund: 200,000,000
2.7. The other professional related to investment and development fund
Business case had the following costs is not reasonable, valid to adjust to reduced growth investment fund. The amounts recovered from tài account development investment fund used but not effective.
- Debt of TK related
- Have TK 414 - development investment Fund
Business A revocation 100 million from investment funds growth was used inefficiently.
- Debt TK 111, 112: 100,000,000
- Have TK 414 - development investment Fund: 100,000,000
3. Reference
Business can refer to the source below to get the look in-depth account development investment fund:
- Thông tư 200/2014/TT-BTC của Bộ Tài chính ngày 22 tháng 12 năm 2014 hướng dẫn chế độ kế toán doanh nghiệp
- Circular 45/2013/TT-BTC guidance on the management, use and depreciation of fixed assets.
- The law on Vietnamese accounting
- The material in-depth financial accounting, business accounting.
- The magazine specialized accounting/finance
- Courses/workshops on financial accounting
- The Website of the Ministry of Finance and the General department of Taxation
4. Quản lý Quỹ đầu tư phát triển (TK 414) hiệu quả hơn với AccNet ERP
Quỹ đầu tư phát triển (TK 414) là nguồn vốn quan trọng được trích lập từ lợi nhuận sau thuế, nhằm phục vụ các hoạt động đầu tư như mua sắm tài sản cố định, xây dựng cơ bản, đầu tư tài chính hoặc góp vốn liên doanh. Việc hạch toán chính xác và theo dõi chặt chẽ quỹ này đóng vai trò then chốt trong chiến lược tài chính dài hạn của doanh nghiệp
Tuy nhiên, quản lý quỹ theo cách truyền thống — qua sổ sách giấy hoặc Excel — dễ gây sai sót, thiếu minh bạch và tốn nhiều thời gian xử lý. Đây chính là lúc AccNet ERP – Giải pháp quản trị tài chính kế toán toàn diện phát huy hiệu quả vượt trội. AccNet ERP mang đến giải pháp toàn diện cho Quỹ đầu tư phát triển:
- Tự động hóa quy trình hạch toán trích lập và sử dụng quỹ: AccNet ERP giúp kế toán tự động ghi nhận bút toán trích lập (Nợ TK 421 / Có TK 414) và sử dụng quỹ trong các nghiệp vụ như mua tài sản, đầu tư xây dựng, góp vốn… theo đúng chuẩn mực kế toán. Việc này không chỉ giảm thiểu sai sót, mà còn đáp ứng nhanh chóng các nghiệp vụ phát sinh.
- Theo dõi chi tiết các biến động quỹ theo từng mục đích sử dụng: Hệ thống cho phép phân loại và theo dõi rõ ràng từng khoản sử dụng quỹ—chẳng hạn chi mua máy móc, góp vốn, hoặc đầu tư tài chính—giúp kế toán và lãnh đạo dễ dàng đánh giá hiệu quả đầu tư, đồng thời bảo đảm quỹ được sử dụng đúng mục đích và đúng thời điểm
- Minh bạch hóa luồng audit trail: Mỗi thao tác trên AccNet ERP đều được lưu ghi “ai làm, khi nào, nội dung gì”, giúp tăng độ minh bạch, thuận tiện trong kiểm soát nội bộ và kiểm toán bên ngoài. Đây là yếu tố then chốt trong quản lý quỹ ngân sách và đầu tư.
- Kết nối xuyên suốt với các phân hệ quản trị khác: AccNet ERP không đơn thuần là phần mềm kế toán. Nó tích hợp chặt chẽ với các phân hệ như Tài sản cố định, Kho vận – Tồn kho, Ngân sách dự án, và BI Dashboards. Nhờ vậy, việc sử dụng quỹ đầu tư phát triển được liên kết liền mạch trong toàn bộ quy trình đầu tư – từ phê duyệt đến kiểm kê – theo đúng tiêu chuẩn quản trị doanh nghiệp hiện đại.
- Báo cáo phân tích đa chiều – hỗ trợ ra quyết định chiến lược: Bên cạnh báo cáo trạng thái quỹ (số dư đầu kỳ, phát sinh, sử dụng, số dư cuối kỳ), AccNet ERP còn cung cấp các phân tích luồng tiền đầu tư, hiệu suất sử dụng vốn… thông qua giao diện trực quan, giúp ban lãnh đạo có cơ sở dữ liệu sâu sắc để hoạch định chiến lược phát triển hiệu quả.
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In general, accounts 414 - Reflects the number of growth investment fund existing and increases and decreases of the fund in the business. Hope detailed information from the article above will help you to better understand how accounting account development investment fund circular 200.
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